Muscat – The Decision No. 81/2025, amending certain provisions of the executive regulations of the Value Added Tax Law, stipulates that the tax paid by the Armed Forces and security forces in all their sectors on their local purchases of ammunition, weapons, military equipment and transport vehicles, spare parts, and accessories, shall be included in the tax refund cases.

This decision brings the total number of VAT refund categories to six since the law’s implementation in 2020.

According to the new regulation, refund applications must be submitted every three months, with a minimum claim amount of RO 15. Each application must include a tax invoice or simplified tax invoice and proof of payment from the applicant’s bank account.

The Tax Authority must decide on the request within 30 days of receiving all required documentation; if no response is given, the request is automatically considered rejected.

Once approved, the refund amount must be returned to the applicant within 15 days of the decision.